1980 (10) TMI 190 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the revision petitions filed by the State regarding the power of rectification under section 43 of the Kerala General Sales Tax Act. The Court held that the order of the assessing authority merges with that of the appellate authority, and only the appellate authority can exercise the power of rectification. The decision was based on the doctrine of merger as established in previous case law. The Sales Tax Appellate Tribunal's view was upheld, and the tax revision cases were dismissed.